Can You Get Duty Drawback on Section 301 Tariffs? What CBP Says

The short answer

Yes. CBP says Section 301 duties on goods from China are eligible for duty drawback, so you can recover up to 99% of them when the goods, interchangeable goods, or products made from them are exported or destroyed within five years of import. Claims must report both the Chapter 99 HTS number that carries the Section 301 duty and the regular HTS number, and substitution claims are capped by the lesser-of rule, which can reduce the refund when the exported goods are worth less per unit. Section 232 and IEEPA duties follow different rules.

Key takeaways

CBP: "Section 301 duties are eligible for duty drawback" (citing CSMS 18-000419).
Every claim must report the Chapter 99 HTS number and the associated Chapter 1 to 97 number (CSMS 19-000050).
Substitution works, but the lesser-of rule limits the refund by the value of the substituted goods when it is lower.
The 2026 Section 301 forced-labor duties are drawback eligible, after CBP briefly blocked them in August 2026.

How do you claim drawback on Section 301 duties?

The same way as any other drawback claim. Unused Chinese goods you export, Chinese components in products you export (manufacturing drawback), and interchangeable goods under the same 8-digit HTS subheading (substitution drawback) can all qualify. The claim covers up to 99% of the Section 301 duties along with the regular duties. On every claim, report the Chapter 99 number that carries the 301 duty and the associated Chapter 1 to 97 number. See how to file a drawback claim.

How does the lesser-of rule affect Section 301 refunds?

On substitution claims, the refund is capped at 99% of the lesser of the duties paid on the import and the duties that would apply to the exported goods if they were imported (19 U.S.C. 1313(l)(2)). CBP has said Section 301 duties are refundable on substitution claims subject to that rule, and ACE applies it using per-unit entered values. In practice, if the exported substitute is worth less per unit than the import, the refund is figured on the lower value: an import entered at $100 a unit matched to an export valued at $80 a unit recovers duty on $80.

Section 301, Section 232 and IEEPA: which tariffs can drawback recover?

Section 301 (China): drawback eligible.
Section 301 forced-labor duties (2026): USTR added 12.5% duties on products of China from July 24, 2026. CBP briefly blocked drawback on them in ACE in August 2026, then confirmed that HTS 9903.05.20 to 9903.05.84 are drawback eligible.
Section 232: depends on the product and the date. The 2025 proclamations on steel, aluminum, autos and copper and the 2026 semiconductor proclamation say no drawback is available. Timber and lumber (October 2025) and pharmaceuticals (April 2026) allow drawback. Truck parts and auto parts allow manufacturing drawback only (from November 1, 2025), as do qualifying steel, aluminum and copper goods from trade agreement partners (from April 6, 2026), and drones and polysilicon under conditions. CBP's own FAQs lag behind, so check the proclamation for your goods.
IEEPA: the Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs, and collection stopped. Refunds, with interest, go through CBP's separate CAPE process, launched in April 2026. CAPE rejects entries already on a drawback claim, and CBP encourages putting drawback-eligible entries on a CAPE declaration before filing drawback on them. See IEEPA tariff refunds.

Is duty drawback worth pursuing now that tariffs are higher?

Usually more than before. Drawback returns up to 99% of the duties paid on goods that leave the country, so higher eligible duties mean larger refunds on the same exports. Section 301 duties qualify; for Section 232 duties, check the product first. See finding unclaimed drawback.

Where does Stable Software fit?

DrawbackAI by Stable Software matches imports to exports, applies the lesser-of rule and carries both HTS numbers on Section 301 claims, and customs brokers file the claims under their own filer code. Flat software license. No contingency, no percentage of the refund. See DrawbackAI.

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Frequently asked questions

Can I get duty drawback on Section 301 tariffs I paid on goods from China?

Yes. CBP says Section 301 duties are eligible for duty drawback. You can recover up to 99% of them when the goods, interchangeable goods or products made from them are exported or destroyed within five years of import. Report both the Chapter 99 and the regular HTS numbers on the claim.

If we export products made with steel or aluminum, can we recover the Section 232 tariffs through drawback?

Only in limited cases. The 2025 steel and aluminum proclamations say no drawback is available. Since April 6, 2026, manufacturing drawback is available for qualifying goods from trade agreement partners whose metal also comes from a partner country. Check the proclamation that covers your goods.

How do IEEPA tariff refunds work, and how is that different from duty drawback?

IEEPA duties are being refunded, with interest, through CBP's CAPE process after the Supreme Court held in February 2026 that IEEPA does not authorize tariffs. Drawback is a separate refund for duties on goods that are exported or destroyed. CAPE rejects entries already on a drawback claim, so file the CAPE declaration first.

Do substitution drawback claims recover Section 301 duties?

Yes, subject to the lesser-of rule, which ACE applies on per-unit values. If the exported substitute is worth less per unit than the import, the refund is figured on the lower value.